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master's thesis
OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU
2023. urn:nbn:hr:262:575818
Katalinić, Marko
University of Slavonski Brod
Department of Social Sciences and Humanities

Cite this document

Katalinić, M. (2023). OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU (Master's thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:575818

Katalinić, Marko. "OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:575818

Katalinić, Marko. "OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:575818

Katalinić, M. (2023). 'OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU', Master's thesis, University of Slavonski Brod, accessed 10 May 2024, https://urn.nsk.hr/urn:nbn:hr:262:575818

Katalinić M. OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU [Master's thesis]. Slavonski Brod: University of Slavonski Brod; 2023 [cited 2024 May 10] Available at: https://urn.nsk.hr/urn:nbn:hr:262:575818

M. Katalinić, "OPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU", Master's thesis, University of Slavonski Brod, Slavonski Brod, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:262:575818

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Metadata
TitleOPOREZIVANJE DOHOTKA S IZVOROM U INOZEMSTVU
Title (english)TAXATION OF INCOME SOURCED ABROAD
AuthorMarko Katalinić
MentorMilan Stanić (mentor)
Committee memberMarina Stanić Šulentić (predsjednik povjerenstva)
Committee memberIvona Blažević Dević (član povjerenstva)
Committee memberMilan Stanić (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2023-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu je obrađena tema oporezivanja dohotka s izvorom u inozemstvu. Navedena tema je aktualna radi sve većeg broja hrvatskih građana koji dohodak ostvaruju u inozemstvu. Kako bi se shvatila problematika ostvarivanja dohotka u inozemstvu i njegovog oporezivanja u radu se navode osnovni pojmovi koji su potrebni za razumijevanje tematike. Ugovori o izbjegavanju dvostrukog oporezivanja definiraju osnovu i pravila u načinu oporezivanja dohotka iz inozemstva. Pojam rezidentnosti određuje kojoj državi porezni obveznik pripada, dok metode izbjegavanja dvostrukog oporezivanja određuju način na koji će se dohodak obveznika oporezivati. U radu je prikazan i način prijave dohotka ostvarenog u inozemstvu u Republici Hrvatskoj sukladno važećim zakonskim propisima te međunarodna razmjena podataka na području poreza.
Abstract (english)
The paper deals with the topic of income taxation with a source abroad. This topic is relevant due to the growing number of Croatian citizens who earn income abroad. In order to understand the issue of earning income abroad and its taxation, the paper presents the basic concepts needed to understand the topic. Treaties for avoidance of double taxation define the basis and rules in the manner of taxation of income from abroad. The notion of residency determines to which country the taxpayer belongs, while the methods of avoiding double taxation determine the manner in which the taxpayer's income will be taxed. The paper presents the method of declaring income earned abroad in the Republic of Croatia in accordance with applicable legal regulations and also presents international data exchange methods.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:575818
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-19 07:47:54